Compliance Pack
LUT filing RFD-11 for exporters
What this means, checked by a CA
A Letter of Undertaking lets you export goods or services without paying IGST first and then waiting for a refund. We file RFD-11 on the GST portal at the start of each year, track the export and payment deadlines, and keep your exports zero-rated.
₹999
a year, + 18% GST
- Delivered in Same or next working day after details; acceptance is deemed if not accepted within 3 working days
- Due: Before the first export invoice of each financial year (ideally on 1 April); valid for the whole financial year
How we do it: IDFD
Every case runs through the same four steps: Information, Discussion, Forms, Deliverables. You see each one ticked as it happens.
InformationWhat we need from you · 6 items
GSTIN portal login
LUT is filed online
Two witnesses' names, occupations, addresses
Required fields in RFD-11
Authorised signatory details
Must be proprietor, partner, director or authorised
DSC for company or LLPOptional
Company and LLP must sign by DSC
Prosecution history, if any
Above ₹250 lakh means bond, not LUT
Previous year's LUT ARNOptional
Check validity and gap months
DiscussionWhat we discuss · 5 items
Have you already raised any export invoice this financial year before filing LUT?
Those invoices need IGST or condonation
Do you export goods, services or both, and to SEZ units?
Goods 3 months, services 1 year rules
Is payment received in convertible foreign exchange (or INR where RBI allows)?
Decides export of service status
Have you ever been prosecuted for a tax offence involving more than ₹250 lakh?
LUT not allowed; bond needed
Do you want refunds of ITC, or would paying IGST and claiming refund suit your cash flow?
Choice between LUT and IGST route
FormsForms we file · 5 items
Check eligibility and prior year LUT status
Where: Internal. Due: Before 1 April
File RFD-11 LUT for the financial year with witnesses and declarations
Where: https://www.gst.gov.in. Due: Before the first export invoice of the year
Sign with DSC (company, LLP) or EVC (proprietor, partnership) and download ARN
Where: https://www.gst.gov.in. Due: Same day
Quote the LUT ARN on export invoices with the endorsement 'supply meant for export under LUT without payment of IGST'
Where: Internal. Due: On each invoice
Track Rule 96A dates
Goods: export within 3 months of invoice; services: payment within 1 year of invoice; if missed, pay IGST plus 18 percent interest within 15 days
Where: Internal. Due: Monthly
DeliverablesWhat you get · 2 items
RFD-11 acknowledgement with ARN
When: Same day
Rule 96A tracker
When: Monthly
Questions people ask
Is there any fee for LUT?
No. It is filed free on the GST portal.
How long is an LUT valid?
For the financial year in which it is filed.
What if the officer does not accept it?
It is deemed accepted if not accepted within three working days.
Can a freelancer paid via PayPal use LUT?
Yes, if the service qualifies as export and payment is received in convertible foreign exchange; keep FIRC or bank advice.
Do I need a non-prosecution declaration with each refund?
No. The LUT already carries it.
Your Savvy is a verified professional. Every paid answer is checked by a CA. Free AI answers are labelled until a CA verifies them.